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TMI Blog2018 (5) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... he delay within the period of 60 + 30 = 90 days. The Commissioner (Appeals) has no power to condone the delay beyond the period of 90 days - In the instant case, the delay is more than 90 days (08 months). The Commissioner (Appeals) has rightly dismissed the appeal on the ground of limitation - appeal dismissed - decided against appellant. - Custom Appeal No. 50540 of 2018 - C/A/51345/2018-CU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiving the recovery notice, the appellant became active. She submits that there was no delay on the part of the assessee. To support her arguments, she referred the following case laws. (i) SMIIEL vs. Dy. Commissioner of Customs -2017 (347) ELT 20 (Del.) (ii) Sunrise Industrial Corporation vs. CCE, Amritsar-2012 (280) ELT 148 (Tri. Del.) (iii) Marga Industries Ltd. vs. CCE, New Delhi-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Appellant by Speed Post No. ED289627823IN dated 12.11.2014 and provided photocopies of the counter folio of the receipt issued by the Postal Department in token of having booked the said dak under speed post. It has also been informed by the Department that as per the available records, the said Order-in-Original was not received back as undelivered from the Postal Authority. The Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay beyond the period of 90 days. In the instant case, the delay is more than 90 days (08 months). 5. By following the ratio laid down by Hon ble Supreme Court we are of the view that the Commissioner (Appeals) has rightly dismissed the appeal on the ground of limitation. Hence, we find no reason to interfere with the impugned order which is hereby sustained alongwith the reasons mentioned th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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